The assessee, engaged in the business of construction and allied services, was subjected to a search under section 132 and pursuant there to a special audit of the assessee’s books of accounts was ordered. The Special auditor made a request for extension of time to the assessing officer who forwarded the request to the Commissioner, who in turn granted an extension of 60 days for furnishing the audit report. The Hon’ble Delhi Tribunal held that such extension of time granted in the matter did not align with the provisions of section 142(2C) and therefore the assessment order passed by the assessing officer is barred by limitation. On appeal by the Department, the Hon’ble Delhi HC held that since the initial timeframe for the conduct of the audit is mandatorily required to be fixed by the assessing officer as per section 142(2C), the power to vary the original time frame by way of extension under the proviso appended to it has been consciously conferred by the legislature only on the Assessing Officer and such power being non-delegable, the same could not have been discharged by the Commissioner..(AY.2007-08, 2008-09)